PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2008-2011

TIRTASARI, Putri and SYAFRUDDIN, Muchammad (2013) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2008-2011. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

Based on the empirical fact that intellectual capital (IC) still undergoes and the other fact that there is inconsistency between the former researches about the influence of IC to company’s performance, this study is done. This study aims to investigate the influence of IC to company’s current perfomance and company’s future performance, the influence of Rate of Growth of Intellectual Capital (ROGIC) to company’s future performance, and last but not least is to investigate the influence of IC to company’s future performance differs by its industry. This study uses two independent variabels which are IC and ROGIC that are measured with Model Pulic (Value Added Intellectual Coefficient a.k.a VAICTM). Whereas the dependent variabel on this study is company’s performance that measured with ROE, EPS, ASR. The population on this study consists of all listed companies in Indonesia Stock Exchange in the year 2008-2011, except banking sectors. Then, the sampels of this study are 64 companies that are chosen with purpossive sampling criterions. The data used are 256 company’s annual financial reports. The data is analysed using PLS-regression. The results of this study show that IC is positively and significantly related to company’s performance, IC is positively and significantly related to company’s future performance, ROGIC negatively and not significantly related to company’s future performance, and the influence of IC to company’s future performance differs by its industry

Item Type:Thesis (Undergraduate)
Additional Information:Intellectual Capital (IC), Rate of Growth of Intellectual Capital (ROGIC), company’s performance, Partial Least Square regression (PLS-regression)
Uncontrolled Keywords:Intellectual Capital (IC), Rate of Growth of Intellectual Capital (ROGIC), company’s performance, Partial Least Square regression (PLS-regression)
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40192
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:27 Sep 2013 08:37
Last Modified:14 Apr 2014 14:05

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